Words and Phrases - "moving expenses"
Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 62"Only outlays incurred to effect the physical transfer of the taxpayer, his household and their belongings to the new residence are deductible"....
Words and Phrases
moving expensesLocations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "includes" does not subtract ordinary meaning | 46 |
Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 62The deductible expenses of the taxpayer's move from Montreal to Ottawa did not include the living and tuition expenses for the following year of...
Words and Phrases
moving expensesLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | 64 |